IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
- Enter a term in the Find box.
- Click the Search button.
Showing 71626 - 71650 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199952027 | UILC 9100.28-00 | Subject Regulation Section 1.1502-20; Loss Disallowance Rule | Release Date 12/31/1999 |
| Number 199952026 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 12/31/1999 |
| Number 199952025 | UILC 332.01-00 | Subject Nonrecognition of Gain or Loss | Release Date 12/31/1999 |
| Number 199952025 | UILC 337.10-00 | Subject Section 332 Liquidations | Release Date 12/31/1999 |
| Number 199952025 | UILC 381.00-00 | Subject Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | Release Date 12/31/1999 |
| Number 199952025 | UILC 1361.05-00 | Subject Qualified Subchapter S Subsidiary | Release Date 12/31/1999 |
| Number 199952025 | UILC 1374.00-00 | Subject Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | Release Date 12/31/1999 |
| Number 199952024 | UILC 332.01-00 | Subject Nonrecognition of Gain or Loss | Release Date 12/31/1999 |
| Number 199952024 | UILC 337.10-00 | Subject Section 332 Liquidations | Release Date 12/31/1999 |
| Number 199952024 | UILC 381.00-00 | Subject Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | Release Date 12/31/1999 |
| Number 199952024 | UILC 1361.05-00 | Subject Qualified Subchapter S Subsidiary | Release Date 12/31/1999 |
| Number 199952024 | UILC 1374.00-00 | Subject Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | Release Date 12/31/1999 |
| Number 199952023 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/31/1999 |
| Number 199952023 | UILC 2032A.00-00 | Subject Valuation of Farm Real Property | Release Date 12/31/1999 |
| Number 199952022 | UILC 332.01-00 | Subject Nonrecognition of Gain or Loss | Release Date 12/31/1999 |
| Number 199952022 | UILC 337.10-00 | Subject Section 332 Liquidations | Release Date 12/31/1999 |
| Number 199952022 | UILC 381.00-00 | Subject Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | Release Date 12/31/1999 |
| Number 199952022 | UILC 1361.05-00 | Subject Qualified Subchapter S Subsidiary | Release Date 12/31/1999 |
| Number 199952022 | UILC 1374.00-00 | Subject Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | Release Date 12/31/1999 |
| Number 199952021 | UILC 332.01-00 | Subject Nonrecognition of Gain or Loss | Release Date 12/31/1999 |
| Number 199952021 | UILC 337.10-00 | Subject Section 332 Liquidations | Release Date 12/31/1999 |
| Number 199952021 | UILC 381.00-00 | Subject Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | Release Date 12/31/1999 |
| Number 199952021 | UILC 1361.05-00 | Subject Qualified Subchapter S Subsidiary | Release Date 12/31/1999 |
| Number 199952021 | UILC 1374.00-00 | Subject Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | Release Date 12/31/1999 |
| Number 199952020 | UILC 332.01-00 | Subject Nonrecognition of Gain or Loss | Release Date 12/31/1999 |
